Jim Beall
- Democratic
Author
Under the Sales and Use Tax Law, any amount collected or paid in excess of what is due under that law is required to be credited by the State Board of Equalization against any other amounts due and payable from the person from whom the excess amount was collected or by whom it was paid, and the balance refunded to the person, as provided. Under existing law, when an amount represented by a person to a customer as constituting reimbursement for taxes due under the Sales and Use Tax Law is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount paid is required to be returned by the person to the customer upon notification by the board or by the customer that this excess has been ascertained. This bill would allow the customer to file a claim for refund to receive the amount that would be refunded to the person that paid the tax provided specified conditions are met, including that the amount be $1,000 or more. This bill would require the board to make a payment to the customer of the balance of any excess amount collected or paid, after any amounts due and payable from the person or customer are credited against that excess amount. This bill would also require an amount subject to refund that is credited to the person that paid the tax and not refunded to the customer to be paid by that person directly to the customer.
August 11 hearing. Held in committee and under submission.
August 3 set for second hearing. Placed on APPR. suspense file.
August 26 set for first hearing canceled at the request of author.
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 13).
(Received at desk July 17 pursuant to JR 61(a)(10))
July 13 set for first hearing. Placed on REV. & TAX. suspense file.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 40. Noes 0. Page 1299.) Ordered to the Assembly.
Read second time and amended. Ordered to third reading.
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 1157.) (May 28).
Set for hearing May 28.
May 4 hearing: Placed on APPR. suspense file.
Set for hearing May 4.
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 619.) (April 15).
Set for hearing April 15.
From printer. May be acted upon on or after April 1.
Read first time.
Introduced. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB640 | HTML |
| 02/27/15 - Introduced | |
| 04/21/15 - Amended Senate | |
| 06/02/15 - Amended Senate | |
| 08/18/15 - Amended Assembly |
| Document | Format |
|---|---|
| No related documents. |
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